Allahabad High Court
M/S Hma Cattle Farming Private Limited vs Union Of India And 3 Others on 3 January, 2022
Author: Surya Prakash Kesarwani
Bench: Surya Prakash Kesarwani
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 3 Case :- WRIT TAX No. - 1213 of 2021 Petitioner :- M/S Hma Cattle Farming Private Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Vishakha Pande Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Brij Raj Singh,J.
Heard Ms. Vishakha Pande, learned counsel for the petitioner and learned Senior Standing Counsel for the Income Tax Department.
This writ petition has been filed, praying for the following relief:-
"Issue a writ of certiorari or a writ, order or direction in the nature thereof quashing the notice dated 16.06.2021 issued by the respondent no.4 under Section 148 of the Income Tax Act, 1961."
All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.
In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed of on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra).
Order Date :- 3.1.2022 Atul